面對激烈競爭與教改浪潮下，大學校院不僅欠缺較客觀且具公信的绩效評比制度，更需一新且更好的策略管理方法來重振活力。鑑於此’導入平衡計分卡(Balanced Scorecard簡稱BSC)，將 大學校院之願景、策略目標連結，以重新設計與改善傳統绩效管理制度，並勾勒出發展藍圖，讓 學校在競爭中脫穎而出確有其必要。透過BSC，將Mintzberg所提出之策略觀點結合，從計劃、 創發策略出發，導入學習型組織，從使命規劃(P)、策略執行(D)至绩效檢測及回饋(S)，形成一策 略性學習之PDS管理循環，將學校使命轉化為一套全方位的經營管理系統。經訪談南台灣五所 大學，將BSC既存的「學習與創新」構面擴充為「社會服務」與「研究與創新」等兩個構面， 最後勾勒出一套適用在大學校院管理的BSC。

The change of university structure and its competition from external environment are lately increasing in degrees. However, universities in Taiwan are lacking an evaluation system with objective credibility. It is necessary for universities to take advantage of the fiercely competitive environment by combining their vision and strategic goals to sketch out a development blueprint and to re-construct or improve the traditional management system. Based on the Mintzberg’s concepts of Planning strategy and Emergent strategy and the practice of Balanced Scorecard (BSC), we re-structured a performance evaluation system for universities in Taiwan. With proceeding from those strategies and importing the learning organization, an administrative model was set up from their vision with a PDS management cycle: Plan, Do, and See. The study went on with in-depth case-interviews of five universities in the southern Taiwan. The dimension of “Learning & Creation” in BSC was accordingly divided into two parts: “Serving Society” and “Research and Creation” This study would construct a modified BSC system for university management.